As lawmakers in Congress mull the real possibility of comprehensive tax reform during the Trump administration, various proposals are being debated before legislation is introduced.

Last month, as Donald Trump was getting set to take the oath of office, his transition team unveiled a “Contract with the American Voter,” outlining his 100-day plan to “make America Great Again,” including vague plans for a Middle Class Tax Relief and Simplification Act (see Trump plans to introduce tax reform legislation in first 100 days). House Republicans issued their own set of tax reform proposals last June as part of their “A Better Way” plans, but that was more of a framework.